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PAD-80-75 1 (1980-04-14)

handle is hein.gao/gaobabbav0001 and id is 1 raw text is: / / UNITED STATES GEtNERAL ACCOUNTING OFFICE3 WASHINGTON, D.C. 20543 IN hIrPLY IfU2ER 7O- K The Honorable Stewart 3. McKinney fL House of Representatives Dear Congressman McKinney: Subject: Uear End Spending Patterns for Six Object Classes in Eight Agencie9(PAD-80-75) The enclosed data are provided as a preliminary response to your March 3, 1980, request and subsequent agreement with your office. The data cover the spending patterns of eight Federal agencies and six object class categories for fiscal years 1977, 1978 and 1979. We will provide our analysis of these data in a subsequent document. Dollar amounts and percentages included in the schedules were computed using figures contaned in Treasury Bulletins. We have not verified the published data. Some of the amounts are questionable and caution should be exercised in using them. For example: --Many negative numbers appear in the Treasury Bulletins. Negative numbers would not be expected for gross obli- gations with the public. For instance the Department of Health,,Education and Welfare reported a negative $27 million during September of fiscal year 1978 in land and structures. --Errors are made in reporting object class amounts. For instance obligations totaling $189 million for Housing the Elderly (Housing and Urban Development) appeared 1 month under interest and dividends and another month under grants, subsidies and contributions. 11 ll 1111111111J l 1 113344 --Some surges at the end of the year are artificial because of incomplete agency reporting throughout the year. For instance, we noted that the Environ- mental Protection Agency did not submit monthly obligations reports for some accounts until late in the fiscal year. This incorrectly causes the year end amounts to be high. I, ( ((~'~ (920693) /V PROGRAM ANALYSIS DIVISION 4 V'10

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